Financial Space

19

Authors: Viktor O. Artemenko

Criteria to distinguish factors that influence on formation and use of current assets of enterprises are analyzed, the tendencies of changes in the structure of current assets of enterprises in the agricultural sector are described, the classification of factors affecting on efficiency of agricultural sector enterprises’ current assets functioning are proposed in the article.

36

Authors: Olha M. Bartosh

The paper examines the role of management accounting in the sphere of the banking management. Organizational bases of management accounting and its functions are examined. The main objectives of object management accounting and quantitative data that are used for analysis and evaluation are determined in this article.

60

Authors: Leonid N. Davydenko, Zinaida V. Bannikova

The article describes the directions of economic interpretation of the results of enterprise innovative potential estimation by scenarios method including determination of the level of company innovative potential formation, specification of trends in this area and choice of optimal innovation strategy.

74

Authors: Inna S. Kondius

This paper investigates the approaches to the substantiation of the essence of regional economic convergence and analyzes the main aspects of the convergence of the country’s regions with the European Union Member States. The author has proposed algorithm for building a complex model for predicting the level of the regions’ economic convergence, which allows to make a number of generalizations that can be applied in practice and can be used for further improvement of regional policy in terms of finding potential opportunities for convergence, levels and pace of regional economy development, opportunities to overcome significant gaps in main macroeconomic indicators.

94

Authors: Aleksandra М. Lezgovko

In the context of the existing problems of reinsurance market development in the developing countries this paper offers recommendations for development in underwriting and presents the model for optimization of reinsurance defense parameters as a compromise for profitability and sustainability of the insurance system.

106

Authors: Oksana V. Lutsiv

Features of investment process in different regions of Ukraine are considered and the comparative analysis is carried out. Conclusions are drawn on possibility of attraction of additional investment resources in territorial economic systems by capitalization of domestic natural capital.

121

Authors: Olena M. Musienko, Anastasiia Yu. Maslova, Hannа O. Savchenko

In the article the expediency of the use of modern methods for mathematical modeling is researched in the context of rating estimation to determine banks’ activities efficiency, the coefficients of the banks’ activities efficiency on the market of bank services are determined and generalized, the application of taxonometric method is proposed that the banks’ rating should be determined aiming at optimization and informing whilst achieving the results of rating estimation.

140

Authors: Mykhailo A. Rebryk

The article deals with scientific and methodical approach to construction of a hierarchical currency risk limits system of the bank, based on integration of dynamic flexible component (enforces observance of basic tolerance to foreign exchange risk) and fixed rigid buffer (helps to create additional capital reserves in case of exceptional and critical, but probable escalation of risk). The dynamic component has a flexible three-tier structure consisting of limits of realized, unrealized and potential losses. Rigid buffer is represented by positional Stress-limits.

158

Authors: Nadiia V. Rohozhnikova, Iryna V. Ivanova

The article reveals the essence, structure and stages of credit system formation. The peculiarities of commercial banks functioning and their influence on the development of Ukraine’s modern credit system in the national economy market transformation period have been analyzed.

168

Authors: Sharifbek Hasanov

The present age’s new upcoming technology trembles each and every action of corporate society and persuade them to cull strategy for having effective development. The online banking is one of the tools of digital universe that magnetises profit to the banks by gaining customer retention. This article reviews the electronic banking features and its potential risks or drawbacks by analysing global practice which helped to observe its implementation in Uzbekistan. From the both side of coin the article scrutinised confronted challenges and the simplicity while implementation of online banking.

15

Authors: Aleksey V. Aleksandrov, Nikolay A. Zubаryev

The article analyzes importance and opportunities of bank security in the framework of customer information protection and financial flows. It also іn vestigates world trends that change approaches to the concept and use of bank security (developed economies, emerging economies). The characteristic of bank security principles in Ukraine is given, typical stereotypes of Ukrainian customers are analyzed.

35

Authors: Larisa N. Marchenko, Lyudmila V. Fedosenko

This article analyzes the Republic of Belarus banks stability. Banks efficiency rating assessment has been given on the basis of the most important data.

56

Authors: Oleksandr V. Piskun

In the article the nonparametric smoothing methods of time series are considered. Optimum preprocessing methods of data series for system of monitoring of the stock markets are determined.

76

Authors: Oksana V. Bosak

The approaches to identifying neuromarketing essence are characterized. The basic neuromarketing principles and the meanings of its varieties are highlighted; the prospects of its using in the domestic market are defined.

88

Authors: Viktoriia V. Honchar

The methods and models of construction company strategic planning on the stages of its lifecycle are studied in the article. The dependence of company goals and strategies on life cycle stage is analyzed.

107

Authors: Nataliіa V. Kinzerska

The article analyses the system of financial and business control as well as presents the ways of improving the system of company’s internal control (on the example of trading companies).

128

Authors: Yurii V. Vdovychenko

The paper investigates methods of assessing corporate management, the influence of the quality of corporate management on the cost of international companies, corporate risk assessment methods.

144

Authors: Anzhelika V. Grianylo, Nataliia I. Matsur

The author of the article identifies and summarizes development issues of international tourism in the country, gives grounds to the prospects of international tourism industry in Ukraine and suggests methods to solve these problems. The method of statistical research, the method of comparison, analysis and synthesis, synthesis method were used during the investigation.

160

Authors: Nazarii M. Popadynets

In this research the problem of development of Ukraine’s internal market is investigated. The action of the main economic sectors and their impact on the elimination of structural imbalances in domestic market is analyzed. The external factors of influence on the domestic market of Ukraine are characterized. The basic steps to implement policies to minimize structural imbalances in the domestic market of Ukraine are proposed.

178

Authors: Uliana Ye. Huzar

Transformation of labour activity from industrial to post-industrial epoch is analyzed in the article. The dynamics of population employment changes in Ukraine is investigated. The main features of knowledge society are distinguished. The basic indexes of intellectual labour sphere formation are defined.

198

Authors: Mariia V. Lutsyk

The article discusses theoretical conceptions of the development of resources in general as well as intellectual resources. The correlation scheme between intellectual resources, human resources, and intellectual property is drawn. The peculiarities of intellectual resources in comparison to the material factors of social production are analysed. The logical and structural scheme of the development of the theories defining the notion of “intellectual resources” throughout historical research periods is developed.

217

Authors: Stanislava R. Pasieka

The necessity of educational management transformation for innovative development of the state is grounded in the article. It is proved that formation of knowledge economy elements and European educational space requires education system management modernization. Main directions of the education management improvement were defined. It will improve educational characteristics of population, innovative activity of workers and open new opportunities for economic growth.

14

Authors: Mar’iana I. Vykliuk, Yurii Ye. Mostipan

The paper investigates theoretical and practical aspects of assessment of Ukrainian tax system, main factors that determine it and key global trends. The level of efficiency of Ukrainian tax system on the basis of certain fundamental indicators is observed. The problematic aspects of the tax system in crisis and post-crisis period are determined.

31

Authors: Oleksandra S. Humeniuk

The article defines financial capacity as the complex of interrelated financial resources and ability to implement them, determining its ability to reconcile the external requirements of internal capabilities. Components of the financial capacity define financial capacity of population with organized and unorganized savings potential market for financial services, including factoring and leasing services as a source of additional economic opportunities of innovation development. Separate section of the financial capacity is venture capital funds and the ability to attract long-term investment for innovation projects. The problem of the current financing of innovative projects is a weak infrastructure implementation of financial capacity. A high level of public distrust to the banking system affects only the prevalence of short-term deposits. The author proposes to rebuild pension system to make it similar to the system of Poland Republic as one of the ways to attract “long-term money”.

48

Authors: Stepan A. Navrotskyi, Iryna V. Petlin

Theoretical and applied aspects of financial regulation of households’ incomes are investigated in the article. The necessity of financial regulation of households’ incomes is underlined. Priority lines of financial regulation of households’ incomes are described.

61

Authors: Mykola P. Ovcharuk, Valentyna M. Motrychenko

The authors analyze the nature of TNCs, history of their development and their current status. Rating of the largest TNCs, the flow of investment resources and the main trends of the world market of investment resources are defined. The influence of TNCs on the economy of Ukraine and the volume of investment resources and ratings of leading international MNCs Ukraine are studied. Positive and negative trends of such effects are determined and directions for their removal are offered.

78

Authors: Nataliia V. Tkachenko

The differences between program-target and itemized budgeting methods are systematized. The advantages of program-target method of budget planning and features required for its application in Ukraine are identified.

95

Authors: Liudmyla. P. Koval

Existing approaches to understanding the essence of financial security are considered, through which the main problematic moments of forming the conceptual and categorical apparatus of research in this category are identified. The specific features that allow to allocate the financial component of the general concept of economic security are identified. The use of static and active approach to the interpretation of the financial security essence is proposed. A universal definition of «financial security» is formulated.

110

Authors: Nataliia A. Tsikanovska

The scientific approaches to the interpretation of concepts of «challenge», «danger», «threat» and «risk» in the theory of financial security are analyzed. The author’s definitions of concepts are suggested. It has allowed to distinguish these concepts and to find sources of negative influence on the financial security of business entities.

125

Authors: Alla P. Adamenko

In the article the question of strategic planning of investment activity is considered and the scheme of agricultural enterprises investment strategy development is offered.

138

Authors: Nataliia V. Zamiatina

The paper investigates approaches to understanding the essence of investment activities management. The basic essential features of the concept are founded. Three-tier system of company’s investment activities management, that involves the implementation of investment management functions at the macro, meso and micro levels is described. Theoretical principles of strategic, tactical and operational investment activities management are defined.

152

Authors: Olha V. Kneisler

In the paper the nature of reinsurance services and its interrelation with insurance services is investigated. The identification criteria of reinsurance services in the system of insurance relations are defined.

165

Authors: Natalia M. Tretiak

The factors that shape the investment climate of the state are studied. Investment climate in the state is analyzed. Factors of adverse and favorable impact on the investment climate are identified.

19

Authors: Anna S. Maryna

The main tendencies of functioning and development of a financial system of the country are considered, the priority directions of integration of Ukraine in world financial space on the basis of the calculated levels of financial openness, financial globalization and financial safety of the state are defined.

37

Authors: Vladyslav M. Pasenko, Maryna M. Leschenko

The nature of the integration strategies of modern TNCs are examined; the indicators of activities of TNCs in sector of services with BCG matrix and matrix directed policy are analyzed; the effectiveness of integration strategies of these companies is identified.

56

Authors: Yarina V. Samusevych

The development of models of tax competition is analyzed, the main factors considered in the models are determined. The effects of tax competition for the country’s economy are systematized.

77

Authors: Olha M. Bartosh

The article deals with the system of budgetary control, the types of controls and procedures for its realization by the reports. The types of deviations and the procedures of the analysis by the flexible budget are studied.

97

Authors: Anatolii M. Kharchenko

The article deals with the analysis of mortgage lending in recent years banking operations in Ukraine. Activity of the primary and secondary markets and the factors that hinder themare discovered. Look at future of mortgage lending is proposed.

106

Authors: Svitlana I. Boguslavska, Liudmyla V. Potapenko

Different approaches to the definition of the term «social policy» are investigated in the article. Social directions of the state social policy realization are defined.

123

Authors: Victor T. Ryazanov

Informative and analytical resources of classical political economy and its impact on current stage of economic development are studied in the article. The author also investigates the active role of a state in an economic development.

15

Authors: Lesia O. Petkova

In this article theoretical and practical aspects of Ukraine’s integration into the global financial market are analyzed, the basic factors determining this process in the post-crisis period and global key trends are specified. The level of economic development of Ukraine by international rating systems and its prospects are investigated. The strategic objectives of the development of the financial market of Ukraine are determined.

35

Authors: Nelya G. Nagaichyk, Olena O. Mekhanikova

The place of insurance companies in the system of financial intermediaries is observed. The functions of insurance companies as financial intermediaries are determined. It is found out that insurance companies act as a financial intermediary by means of the investment activity in the use of formed investment potential. It is proved that currently aggregate investment potential insurance companies do not significantly affect on investment activity in the economy. In prospect, the inter-sectoral cooperation deepening between insurance companies and other financial intermediaries is determined.

49

Authors: Vitaliy S. Nitsenko, Evgeniia S. Kuzmenko

The present situation and problems of the banking network of Ukraine are under consideration. The biggest banks structures including their branches and their concentration are studied.

62

Authors: Viacheslav L. Plastun

The paper examines the main effects of institutional investors’ activity in the stock market. The author summarizes the approaches that explain institutional investors’ decisions and their influence on the stability of the stock market. The conclusions about the effects of stock market volatility for economic development have been made.

85

Authors: Viktoriia I. Hunko

The factors having an influence on forming enterprises’ investment attractiveness are analyzed. The main approaches to the assessment of enterprises’ investment attractiveness are pointed out.

98

Authors: Maryana M. Bil

The scientific and theoretical basis of the influence of socio- demographic potential of the region on its economic growth was performed in the article. It was highlighted conceptual development of the social and demographic potential characteristics of the population due to the results of their activities which can realize powerful determination of the state of regional economic system. The attention was paid to the exclusiveness of the development of social morality, as well as to the effectiveness of time resource usage as important potential components of the socio-demographic potential of the region.

111

Authors: Stanislava R. Pasieka

Institutional component of the innovative development of social and labour potential of a region with the formation of mechanism of this development under the conditions of modernization changes in economy has been studied. The article presents the critical review of the legal provision of social and labour potential. Based on such conclusions the recommendations concerning new strategic directions of Cherkasy region have been formulated.

132

Authors: Anna Korzeniowska

The paper compared the level of expenditure on innovations in different European countries, especially in Poland and Ukraine. The structure of instruments financing innovations was analysed. The conclusion is that less developed, poorer countries need public funds to finance their innovation development, whereas highly developed countries have more efficient financial market so their enterprises do not require subsidies or any other public aid.

147

Authors: Alla O. Sayun, Olga R. Hotkina

It is presented the content and significance of the research component in the preparation of bachelors and masters in accounting, analysis and audit in the education process. It is also examined the experience of its implementation and the relationship with the processes of standardization of accounting, reporting, auditing and education.